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ACCA考點詳細解析:負債比率

發(fā)布時間:2015-09-09 11:41    來源:高頓網校 我要發(fā)言   [字號: ]

正文  
  高頓網校小編為各位ACCA學員整理了一些考試必備知識點的解析和練習,希望大家查漏補缺,對考試有所幫助。
 
  Debt Ratio
 
  ★Concept:
 
  Ratio of total liabilities to total assets. States the proportion of a company's assets that is financed with debt.
 
  ★Tips:
 
  1.Debt ratio=Total liabilities÷ Total assets
 
  2.A debt ration of 1 reveals that debt has financed all the assets.
 
  3.The higher the debt ratio, the greater the pressure to pay interest and principal. The lower the ratio, the lower the risk.
 
  ★Sample:
 
  【single selection】FedEx earns service revenue of $500,000. How does this transaction affect FedEx's ratios(  )
 
  A.Hurts the current ratio and improves the debt ratio.
 
  B.Hurts both ratios.
 
  C.Improves both ratios.
 
  D.Improves the current ratio and dose not affect the debit ratio.
 
  Answer: C
 
  Explanation: This transaction is increased cash, which increased total assets and current assets. Current ratio is current assets divided by current liabilities.

 
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